Doesn’t matter. If the AR *is capable of* accepting a larger magazine, then it is banned. Doesn’t matter if all you can get is 10-rd mags. It’s all in the wording.
Drill a hole, cut a 2-56 thread in it, and install a small screw on Loctite. This screw will prevent "acceptance" of a standard magazine. Then cut a slot in your magazines (that are, presumably, <= 10 rounds) - this will allow insertion of modified magazines without interference from the screw.
This is, of course, stupid. There is no X-ray search of your vehicle as you cross the border of CA from a neighboring state. All that you will see is an agricultural checkpoint, and they don't even want to talk to car drivers. Anyone who is planning mayhem can bring a few tons of weapons of any kind, and there is no constitutionally compliant method to prevent that.
Well, that includes any rifle a larger than 10-round magazine has been made for--including the Ruger 10-22.